विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
ໃນກໍລະນີທີ່ມີຄວາມຄາດເຄື່ອນ/ຜິດປົກກະຕິ ຄ່າປັບ/ໂທດ (ຄວາມຮັບຜິດຊອບ) ຂອງຜູ້ຮັບຜິດຊອບແມ່ນເປັນສອງເທົ່າ।
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.